New Housing SORP
Updated editions of the Housing SORP were issued in September 2014 and September 2018.
The SORP includes the following model documents as appendices:
- income and expenditure account for the year ended 31 March XXXI
- balance sheet at 31 March XXX1 (produced in the format required by the English 2006 determination and the Northern Ireland 1993 Order)
- balance sheet at 31 March XXX1 (produced in the format required by the Scottish 2007 Order and the Welsh 2009 Determination)
- statement of total recognised surpluses and deficits for the year ended 31 March XXXI
- note of historical cost surpluses and deficits for the year ended 31 March XXX1
- cash flow statement for the year ended 31 March XXX1.
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Download the Housing SORP 2010 update
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